The Carib Feed Company manufactures a mix for pigs in a single process. The following information is available: Input Material Material Added Direct Labour Cost Incurred Manufacturing Overhead Incurred Normal Losses Scrap value of losses Completed and transferred to Finished Goods 2,500 kilos valued at $14.40 per kilo $8,000 $38,500 $30,500 10% of input $20.00 per kilo 2,150 kilos The total cost of the 2,150 kilos completed and transferred to Finished Goods is?